Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

News - tax cases

30 April 2007
Categories: Tax cases
Director of the Assets Recovery Agency v McCormack; Colley and another (SpC 585); Training Consultant (SpC 584); Dispit Ltd (SpC 579); CRC v Mobilix Ltd; CRC v William Grant & Sons Distillers Ltd; Small v Mars UK Ltd; CRC v Dunwood Travel Ltd; Aktiebolaget NN v Skatteverket (Case C-111/05)

Frozen assets

The respondent admitted at his criminal trial that he had undeclared income. He was later stopped by Customs officers and his car found to have £15 000 in cash which had traces of morphine. The money was forfeited. The director of the Assets Recovery Agency sought a freezing order under PCA 2002 s 317 in the belief that there were reasonable grounds to suspect that the income was as a result of his or another's criminal conduct.
The respondent argued that the court could only make a freezing order when a cause of action existed. He said that none existed because there was no legal obligation on him to pay the tax on the income as HMRC had not assessed him.
The court said that on the facts there was an existing cause of action in respect of unpaid tax even though...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon